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Bonita Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller,

Bonita Construction Consultants performs cement core tests in its Greenville laboratory. The following standard costs for the tests have been developed by the company's controller, Landon Bonita, based on performing 2,100 core tests per month.

Standard PriceStandard QuantityStandard CostDirect materials$0.50 per pound5 pounds$2.50Direct labor$11 per DLH0.50 DLH5.50Variable overhead$9 per DLH0.50 DLH4.50Fixed overhead$16 per DLH1 DLH16.00Total standard cost per test$28.50

At the end of March, London reported the following operational results:

The company actually performed 2,280 core tests during the month

.8,400 pounds of direct materials were purchased during the month at a total cost of $5,500.

6,500 pounds of direct materials were used to conduct the core tests.

820 direct labor hours were worked at a total cost of $9,770.

Actual variable overhead was $7,700.

Actual fixed overhead was $15,500.

image text in transcribed
(9) Calculate the xed overhead spendlng varlance for Marth. (Round per null value to 2 decimal places, e.g. 52.75 and nal answer to 0 decimal places, e.g. 5,275. If val-lance ls zero, select \"Not Applicable" and enter 0 for the amounts.) xed overhead spending val-lance s

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